2006—Pub. L. 109–280struck out “for the redetermination of a deficiency or for a declaratory judgment under part IV of this subchapter or under section
7428 or for judicial review under section
6226 orsection
6228(a)” after “petition”.

1974—Pub. L. 93–406inserted reference to a declaratory judgment under part IV of this subchapter.

Effective Date of 2006 Amendment

Pub. L. 109–280, title VIII, § 859(b),Aug. 17, 2006, 120 Stat. 1020, provided that: “The amendment made by this section [amending this section] shall take effect on the date of the enactment of this Act [Aug. 17, 2006].”

Effective Date of 1982 Amendment

Amendment by Pub. L. 97–248applicable to partnership taxable years beginning after Sept. 3, 1982, with provision for the applicability of the amendment to any partnership taxable year ending after Sept. 3, 1982, if the partnership, each partner, and each indirect partner requests such application and the Secretary of the Treasury or his delegate consents to such application, see section 407(a)(1), (3) ofPub. L. 97–248, set out as an Effective Date note under section
6221 of this title.

Amendment by Pub. L. 94–455applicable with respect to pleadings filed with the United States Tax Court, the district court of the United States for the District of Columbia, or the United States Court of Claims more than 6 months after Oct. 4, 1976, but only with respect to determinations (or requests for determinations) made after Jan. 1, 1976, see section 1306(c) ofPub. L. 94–455, set out as an Effective Date note under section
7428 of this title.

Effective Date of 1974 Amendment

Amendment by Pub. L. 93–406applicable to pleadings filed more than one year after Sept. 2, 1974, see section 1041(d) ofPub. L. 93–406, set out as an Effective Date note under section
7476 of this title.

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